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2015年6月3日,海关总署应上海日东光学有限公司的申请,对“偏光片(偏光板)”作出商品归类行政裁定。这是自《中华人民共和国海关行政裁定管理暂行办法》(海关总署令第92号)于2002年1月1日施行以来,海关总署作出的首例商品归类行政裁定,意义非同寻常。根据《海关进出口货物商品归类管理规定》的规定,收发货人或者其代理人应当按照法律、行政法规规定以及海关要求如实、准确申报其进出口货物的商品名称、规格型号等,并且对其申报的进出口货物进行商品归类,确定相应的商品编码。海关依法对收发货人或者其代理人申报的进
On June 3, 2015, the General Administration of Customs, in response to the application of Shanghai Nitto Optical Co., Ltd., made an administrative ruling on the classification of “polarizer (polarizer)”. This is the first time since the “Interim Measures of the People’s Republic of China on Customs Administrative Decisions Management” (General Administration of Customs Decree No. 92) came into effect on January 1, 2002, the first administrative classification made by the General Administration of Customs has extraordinary significance . According to the provisions of the “Regulations on the Administration of Goods Classified by the Customs for the Import and Export of Goods”, the consignees or their consignors or their agents shall truthfully and accurately declare the names, specifications and models of the goods imported and exported according to the provisions of laws, administrative regulations and the customs and The declaration of the import and export goods for goods classified to determine the appropriate product code. Customs according to the consignee or consignor or his agent to declare the progress